LAC 61:I.1515 — Withholding Tax Statements and Returns―Filing Requirements

A. Employers shall file a separate L-1 return electronically on a quarterly basis.
B. Employers are required to file a transmittal of withholding tax statements, Form L-3, with copies of the employee withholding statements, Form W-2s and any information returns such as Federal Form 1099.
1. The L-3 transmittal and employee withholding statements must be filed on or before the first business day following January 31 for the preceding calendar year.
2. If a business terminates during the year, the L-3 transmittal and employee withholding statements must be filed within 30 days after the last month in which the wages were paid.
3. If the due date falls on a weekend or holiday, the report is due the next business day and becomes delinquent the following day.
C. Separate submissions must be made for each employer.